Attempt History arla Vista Company had $210,000 of operating income in 2022 , when the selling price per unit was $140, the variable costs per unit ere $90, and the fixed costs were $415,000. Management expects per-unit data and total fixed costs to remain the same in 2023. he president of Carla Vista Company is under pressure from shareholders to increase operating income by \$70,000 in 2023. Attempt History arla Vista Company had $210,000 of operating income in 2022 , when the selling price per unit was $140, the variable costs per unit ere $90, and the fixed costs were $415,000. Management expects per-unit data and total fixed costs to remain the same in 2023. he president of Carla Vista Company is under pressure from shareholders to increase operating income by \$70,000 in 2023